Employee of IRCTC Ltd. entitled to 100 per cent leave encashment exemption u/s 10(10AA)(i)
February 12, 2024
Income Tax, ITAT
Employee of IRCTC entitled to full exemption of leave encashment u/s 10(10AA)(i) being employed with Central Government company. In a recent judgment, ITAT has held that an employee employed with IRCTC Limited is entitled to 100 percent exemption of leave encashment u/s 10(10AA)(i) being employed with Central Government …